EN 16931-1:2017

Key: eu-en16931-v2017

Support for the European Norm (EN) 16931-1:2017 standard for electronic invoicing.

This addon ensures the basic rules and mappings are applied to the GOBL document ensure that it is compliant and easily convertible to other formats.

We strongly recommend checking the output and specifically the extension codes used to ensure that any assumptions do not need be adjusted.

Tax Code Extension Mappings

The following tables show how GOBL tax keys/categories are mapped to UNTDID 5305 tax category codes:

VAT

GOBL Tax Key	UNTDID 5305 Code	Description
standard	S	Standard rate
zero	Z	Zero rated goods
exempt	E	Exempt from tax
reverse-charge	AE	VAT Reverse Charge
intra-community	K	Intra-community supply
export	G	Export outside the EU
outside-scope	O	Not subject to VAT

Other

For Spanish special territories, IGIC (Canary Islands) maps to code L and IPSI (Ceuta and Melilla) maps to code M. Any other tax category defaults to UNTDID 5305 code O (Outside Scope).

Exemption Notes

Exempt tax categories (E, AE, K, G, O) require either a CEF VATEX code (cef-vatex) on the tax combo, or an exemption note in tax.notes.

Exemption notes use the tax.Note struct with cat, key, and text fields. During normalization, the note’s key is mapped to the corresponding untdid-tax-category extension (e.g. exempt → E, reverse-charge → AE).

Each exempt tax category without a VATEX code must have at least one exemption note covering it.

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Type	Output
-	standard	{   “ext”: {     “untdid-document-type”: “380”   } }
-	credit-note	{   “ext”: {     “untdid-document-type”: “381”   } }
-	debit-note	{   “ext”: {     “untdid-document-type”: “383”   } }
-	corrective	{   “ext”: {     “untdid-document-type”: “384”   } }
-	proforma	{   “ext”: {     “untdid-document-type”: “325”   } }
partial	standard	{   “ext”: {     “untdid-document-type”: “326”   } }
self-billed	standard	{   “ext”: {     “untdid-document-type”: “389”   } }
self-billed	credit-note	{   “ext”: {     “untdid-document-type”: “261”   } }
prepayment	standard	{   “ext”: {     “untdid-document-type”: “386”   } }
factoring	standard	{   “ext”: {     “untdid-document-type”: “393”   } }
factoring	credit-note	{   “ext”: {     “untdid-document-type”: “396”   } }

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Exemption notes	GOBL-EU-EN16931-V2017-BILL-INVOICE-08 Exempt tax categories require either a VATEX code or an exemption note
tax	Present	GOBL-EU-EN16931-V2017-BILL-INVOICE-01 Tax details are required with ext and UNTDID document type
tax.ext	Ext require [untdid-document-type]	GOBL-EU-EN16931-V2017-BILL-INVOICE-02 Document type extension is required
lines	Present	GOBL-EU-EN16931-V2017-BILL-INVOICE-03 At least one line is required (BR-16)
supplier.addresses	Present	GOBL-EU-EN16931-V2017-BILL-INVOICE-04 Supplier addresses are required (BR-8)
customer.addresses	Present	GOBL-EU-EN16931-V2017-BILL-INVOICE-05 Customer addresses are required (BR-10)
payment	Is due standard invoice Present	GOBL-EU-EN16931-V2017-BILL-INVOICE-06 Payment details are required when amount is due (BR-CO-25)
payment.terms	Is due standard invoice Present	GOBL-EU-EN16931-V2017-BILL-INVOICE-07 Payment terms are required when amount is due (BR-CO-25)

bill.Discount

Field	Test	Validation Code / Message
Discount	Reason or allowance	GOBL-EU-EN16931-V2017-BILL-DISCOUNT-02 Either a reason or an allowance type extension is required (BR-33)
taxes	Present	GOBL-EU-EN16931-V2017-BILL-DISCOUNT-01 Taxes are required (BR-32)

bill.LineDiscount

Field	Test	Validation Code / Message
LineDiscount	Reason or allowance	GOBL-EU-EN16931-V2017-BILL-LINEDISCOUNT-01 Either a reason or an allowance type extension is required (BR-41)

bill.Charge

Field	Test	Validation Code / Message
Charge	Reason or charge	GOBL-EU-EN16931-V2017-BILL-CHARGE-01 Either a reason or a charge type extension is required (BR-36)

bill.LineCharge

Field	Test	Validation Code / Message
LineCharge	Reason or charge	GOBL-EU-EN16931-V2017-BILL-LINECHARGE-01 Either a reason or a charge type extension is required (BR-44)

pay.Instructions

Field	Test	Validation Code / Message
ext	Ext require [untdid-payment-means]	GOBL-EU-EN16931-V2017-PAY-INSTRUCTIONS-01 Payment means extension is required (BR-49)

pay.Terms

Field	Test	Validation Code / Message
Terms	Has due dates or notes	GOBL-EU-EN16931-V2017-PAY-TERMS-01 Either due_dates or notes must be provided (BR-CO-25)

org.Item

Field	Test	Validation Code / Message
unit	Present	GOBL-EU-EN16931-V2017-ORG-ITEM-01 Unit is required (BR-23)

org.Attachment

Field	Test	Validation Code / Message
code	Present	GOBL-EU-EN16931-V2017-ORG-ATTACHMENT-01 Code is required

org.Party

Field	Test	Validation Code / Message
inboxes	Length between 0 and 1	GOBL-EU-EN16931-V2017-ORG-PARTY-01 Cannot have more than one inbox (BT-34, BT-49)

org.Inbox

Field	Test	Validation Code / Message
Inbox	Scheme required with code	GOBL-EU-EN16931-V2017-ORG-INBOX-01 Scheme cannot be blank when code is set (BR-62, BR-63)
Inbox	Code required with scheme	GOBL-EU-EN16931-V2017-ORG-INBOX-02 Code cannot be blank when scheme is set

org.Address

Field	Test	Validation Code / Message
country	Present	GOBL-EU-EN16931-V2017-ORG-ADDRESS-01 Country is required (BR-9, BR-11, BR-20, BR-57)

tax.Combo

Field	Test	Validation Code / Message
ext	Ext require [untdid-tax-category]	GOBL-EU-EN16931-V2017-TAX-COMBO-01 Tax category extension is required
ext	Is VAT Ext ‘untdid-tax-category’ in [AE, E, G, K, O, S, Z]	GOBL-EU-EN16931-V2017-TAX-COMBO-02 VAT category code must be valid
ext	Is IGIC Ext ‘untdid-tax-category’ in [L]	GOBL-EU-EN16931-V2017-TAX-COMBO-03 Must use IGIC category code
ext	Is IPSI Ext ‘untdid-tax-category’ in [M]	GOBL-EU-EN16931-V2017-TAX-COMBO-04 Must use IPSI category code
ext	Is outside scope Ext ‘untdid-tax-category’ in [O]	GOBL-EU-EN16931-V2017-TAX-COMBO-05 Must use outside scope category code
ext	Is exempt Ext require [cef-vatex]	GOBL-EU-EN16931-V2017-TAX-COMBO-06 VATEX extension is required for exempt tax (BR-E-10)
ext	Is non-exempt Ext exclude [cef-vatex]	GOBL-EU-EN16931-V2017-TAX-COMBO-07 VATEX extension must not be set for standard, zero, IGIC, or IPSI categories (BR-S-10, BR-Z-10)